Introduction : Is the Current Tax System Fit for a Digitalized Economy?
(2025) p.1-12- Abstract
Digitalization, including recent and rapid advances in the field of artificial intelligence (AI), constitutes a technological shift on a scale comparable to the introduction of the steam engine or electricity. This shift has altered the way we organize work and business, how we interact socially and shop. But what are the implications for other parts of the economy? What are the consequences for the tax system? How well do the current rules, principles of taxation, and the way tax agencies work fit within a digital and global economy? Tax revenue is the foundation for financing public welfare and government activities, an essential cornerstone in all societies. Taxation goes back far in history, but what and how to tax have changed over... (More)
Digitalization, including recent and rapid advances in the field of artificial intelligence (AI), constitutes a technological shift on a scale comparable to the introduction of the steam engine or electricity. This shift has altered the way we organize work and business, how we interact socially and shop. But what are the implications for other parts of the economy? What are the consequences for the tax system? How well do the current rules, principles of taxation, and the way tax agencies work fit within a digital and global economy? Tax revenue is the foundation for financing public welfare and government activities, an essential cornerstone in all societies. Taxation goes back far in history, but what and how to tax have changed over time and depend on what is feasible to tax and administer. Maybe it is time to update the way we tax and organize the tax system to make the system compatible with a digital and global society? The aim of this anthology is to take a multidisciplinary approach to investigate how digitalization impacts and may impact the ability to collect tax revenue and finance government expenditures, and propose suggestions for ways forward.
(Less)
- author
- Hansson, Åsa LU and Wernberg, Joakim LU
- organization
- publishing date
- 2025-01-01
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- host publication
- Taxation in the Digital Era : Economic, Legal, and Policy Challenges - Economic, Legal, and Policy Challenges
- pages
- 12 pages
- publisher
- Springer Science and Business Media B.V.
- external identifiers
-
- scopus:105022348970
- ISBN
- 9783031933653
- 9783031933646
- DOI
- 10.1007/978-3-031-93365-3_1
- language
- English
- LU publication?
- yes
- id
- b1144083-69c2-48b1-8d7e-2c7f7c1de8de
- date added to LUP
- 2026-02-09 13:43:04
- date last changed
- 2026-02-09 13:43:21
@inbook{b1144083-69c2-48b1-8d7e-2c7f7c1de8de,
abstract = {{<p>Digitalization, including recent and rapid advances in the field of artificial intelligence (AI), constitutes a technological shift on a scale comparable to the introduction of the steam engine or electricity. This shift has altered the way we organize work and business, how we interact socially and shop. But what are the implications for other parts of the economy? What are the consequences for the tax system? How well do the current rules, principles of taxation, and the way tax agencies work fit within a digital and global economy? Tax revenue is the foundation for financing public welfare and government activities, an essential cornerstone in all societies. Taxation goes back far in history, but what and how to tax have changed over time and depend on what is feasible to tax and administer. Maybe it is time to update the way we tax and organize the tax system to make the system compatible with a digital and global society? The aim of this anthology is to take a multidisciplinary approach to investigate how digitalization impacts and may impact the ability to collect tax revenue and finance government expenditures, and propose suggestions for ways forward.</p>}},
author = {{Hansson, Åsa and Wernberg, Joakim}},
booktitle = {{Taxation in the Digital Era : Economic, Legal, and Policy Challenges}},
isbn = {{9783031933653}},
language = {{eng}},
month = {{01}},
pages = {{1--12}},
publisher = {{Springer Science and Business Media B.V.}},
title = {{Introduction : Is the Current Tax System Fit for a Digitalized Economy?}},
url = {{http://dx.doi.org/10.1007/978-3-031-93365-3_1}},
doi = {{10.1007/978-3-031-93365-3_1}},
year = {{2025}},
}